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2003 (11) TMI 487 - CESTAT, MUMBAIExtract: .......ers (subsidiaries of Coal India) to whom the burden of duty is passed on alone could have filed the claim for refund. They have not done so. The claim filed by the appellant was rightly rejected by the Commissioner (Appeals) for the reason quoted in this order supra. 4. emsp The appeal is rejected. The order of the Commissioner (Appeals) is upheld.
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